PartiX: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PartiX
Largest movements
- Cash -€59,015
down €59,015 (-76.2%), from €77,462 to €18,448
mainly Receivables within one year (-€42,895) and Investment in fixed assets (net) (-€34,614)
- Receivables within one year +€42,895
up €42,895 (+669.7%), from €6,405 to €49,300
of which Other amounts receivable: +€29,733
- Intangible fixed assets +€10,921
up €10,921 (+28.2%), from €38,687 to €49,609
- Tangible fixed assets +€8,583
up €8,583 (+449.5%), from €1,910 to €10,493
of which Other tangible fixed assets: +€7,236
- Tax, wage and social debts +€3,603
up €3,603 (+158.5%), from €2,273 to €5,876
of which Remuneration and social security: +€5,876
- Staff costs +€66,685
new in 2025: €66,685
- Gross operating margin +€59,304
up €59,304 (+267.9%), from €22,140 to €81,445
- Depreciation +€4,509
up €4,509 (+42.5%), from €10,600 to €15,109
- Taxes -€2,176
down €2,176 (-95.7%), from €2,273 to €97
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €125,979 | €129,208 | +€3,229 | +2.6% |
| Fixed assets | 21/28 | €40,597 | €60,101 | +€19,504 | +48.0% |
| Intangible fixed assets | 21 | €38,687 | €49,609 | +€10,921 | +28.2% |
| Tangible fixed assets | 22/27 | €1,910 | €10,493 | +€8,583 | +449.5% |
| Plant, machinery and equipment | 23 | €1,910 | €3,257 | +€1,347 | +70.6% |
| Other tangible fixed assets | 26 | - | €7,236 | +€7,236 | |
| Current assets | 29/58 | €85,382 | €69,107 | -€16,275 | -19.1% |
| Amounts receivable within one year | 40/41 | €6,405 | €49,300 | +€42,895 | +669.7% |
| Trade receivables | 40 | €4,840 | €18,002 | +€13,162 | +271.9% |
| Other amounts receivable | 41 | €1,565 | €31,298 | +€29,733 | +1900.2% |
| Cash at bank and in hand | 54/58 | €77,462 | €18,448 | -€59,015 | -76.2% |
| Deferred charges and accrued income | 490/1 | €1,515 | €1,359 | -€156 | -10.3% |
| Total equity and liabilities | 10/49 | €125,979 | €129,208 | +€3,229 | +2.6% |
| Equity | 10/15 | €122,938 | €122,056 | -€882 | -0.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €22,938 | €22,056 | -€882 | -3.8% |
| Non-distributable reserves | 130/1 | €1,147 | €1,147 | = | 0.0% |
| Legal reserve | 130 | €1,147 | €1,147 | = | 0.0% |
| Distributable reserves | 133 | €21,791 | €20,909 | -€882 | -4.0% |
| Amounts payable | 17/49 | €3,041 | €7,152 | +€4,111 | +135.2% |
| Amounts payable within one year | 42/48 | €3,041 | €7,152 | +€4,111 | +135.2% |
| Trade debts | 44 | €768 | €1,276 | +€508 | +66.2% |
| Suppliers | 440/4 | €768 | €1,276 | +€508 | +66.2% |
| Taxes, remuneration and social security | 45 | €2,273 | €5,876 | +€3,603 | +158.5% |
| Taxes | 450/3 | €2,273 | - | -€2,273 | |
| Remuneration and social security | 454/9 | - | €5,876 | +€5,876 | |
| Remuneration, social security and pensions | 62 | - | €66,685 | +€66,685 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,600 | €15,109 | +€4,509 | +42.5% |
| Non-recurring operating charges | 66A | €1,484 | - | -€1,484 | |
| Gross operating margin | 9900 | €22,140 | €81,445 | +€59,304 | +267.9% |
| Operating profit (loss) | 9901 | €10,057 | -€350 | -€10,406 | |
| Financial income | 75/76B | - | €123 | +€123 | |
| Recurring financial income | 75 | - | €123 | +€123 | |
| Financial charges | 65/66B | €127 | €559 | +€432 | +339.7% |
| Recurring financial charges | 65 | €127 | €559 | +€432 | +339.7% |
| Profit (loss) for the period before taxes | 9903 | €9,930 | -€785 | -€10,715 | |
| Income taxes | 67/77 | €2,273 | €97 | -€2,176 | -95.7% |
| Profit (loss) for the period | 9904 | €7,657 | -€882 | -€8,539 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,657 | -€882 | -€8,539 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.